Audit management work there are still deficiencies in what areas

1 Ideological attention is not enough internal audit work has been carried out for many years, but due to the people in the ideological understanding is not deep enough, especially most of the business leaders do not attach importance to the internal audit work and the enterprise to achieve economic benefits have no direct relationship, dispensable. Some business leaders believe that internal audit limits their operational autonomy, weakening their authority. Therefore, they will arbitrarily withdraw and merge the internal audit organization, streamline the internal audit staff, thus appearing the internal audit organization will be abolished or the internal audit staff will be streamlined and merged into the finance department of the common phenomenon. In this case, the independence and authority of the internal audit is difficult to be fully reflected in practice, and the supervisory role of internal audit is difficult to be fully realized.

2. Lack of specific operational standards Compared with the state audit and social audit, the regulations and standards of internal audit are relatively lagging behind. Auditing standards is the auditor in the implementation of audit procedures and report audit opinions must be based on the principles, norms and standards, it is a measure of the quality of internal audit standards. Due to the late start of China's enterprise internal audit work, has not yet formed a unified standard and guidelines, so that the internal audit work in the operation process lack of standardization, thus causing many problems to the audit, especially disciplinary issues are difficult to accurately determine, resulting in the lack of binding corporate internal audit.

3 Audit lack of focus The current enterprise internal audit work is still the traditional financial audit as the center of gravity, mainly on the authenticity of the enterprise's economic activities, legality, compliance review, evaluation and reporting, or subject to the intention of the unit leaders, the initiative and objectives of the work is not strong, and the modern enterprise system of internal audit requirements are extremely disproportionate.

4 Auditors overall quality is not high mainly in: First, cultural knowledge, theoretical level and business skills are low. At present, the vast majority of internal auditors are from the financial sector or from other departments to change their profession, the knowledge of a single case is very serious, can not better adapt to the requirements of internal audit work. Secondly, fewer full-time staff, more part-time staff, insufficient follow-up education, the knowledge structure is unreasonable, the lack of systematic learning of audit expertise and skills, the mastery of modern auditing tools is even more lacking, computerized internal auditing, network information internal audit is in the blank. Third, individual auditors are affected by the influence of social ill will, the lack of due professional ethics, audit behavior is not standardized, audit style is not solid, reducing the prestige and image of internal auditors.